Shree Hanumant Steel Traders vs. Assistant Commissioner
Held
The Court found that the impugned notices failed to assign sufficient reasons and lacked the necessary foundational facts. Therefore, the notices were quashed.
Facts
The petitioners challenged notices issued under Section 74(9) of the GST Act, 2017. They argued that the notices lacked foundational facts to infer fraud or wilful misrepresentation, citing a Supreme Court judgment.
Key Issues
Whether the notices issued under Section 74(9) of the GST Act, 2017, contained sufficient foundational facts to infer fraud or wilful misrepresentation, as required by law.
Sections Cited
Section 74(9), Section 107
AI-generated summary — verify with the full judgment below
1
CGHC010043272026
2026:CGHC:39456
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 11 of 2026 1 - Shree Hanumant Steel Traders Kanhaiya Lal Bazar Ward, Ward No. 08, Naya Talab, Gudhiyari, Raipur, C.G., 492001, Represented Through Proprietor Shri Kamal Kishor Agrawal, Aged About 40 Years S/o Shri Mahavir Prasar Agrawal, R/o Near Patahak Kirana Store, Naya Talab, Gudhiyari
Raipur,
Chhattisgarh
492001 2 - Shri Kamal Kishor Agrawal S/o Shri Mahavir Prasar Agrawal Aged About 40 Years R/o Near Patahak Kirana Store, Naya Talab, Gudhiyari Raipur, Chhattisgarh 492001
--- Petitioner(s) versus 1 - Assistant Commissioner Circle-5, Division - 1, State Goods And Services Tax, Civil Lines, Raipur, Chhattisgarh
--- Respondent(s) WITH WPT No. 15 of 2026 1 - Shree Hanumant Steel Traders Kanhaiya Lal Bazar Ward, Ward No. 08, Naya Talab, Gudhiyari, Raipur C.G. 492001, Represented Through Proprietor Shri Kamal Kishor Agrawal, Aged About 40 Years, S/o. Shri Mahavir Prasar Agrawal, R/o. Near Patahak Kirana Store, Naya Talab, Gudhiyari, Raipur
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